Accounting for Digital Assets | CPE Online

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Accounting for Digital Assets Webinar

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Available Formats:

Live Webinar

$99

CPE Credits: 1 Hour
Overview

Digital assets present unique accounting and disclosure challenges as standards evolve. This session explores how recent guidance impacts financial reporting and highlights key considerations for organizations involved in crypto-related transactions. You’ll learn how to:  

  • Navigate emerging accounting standards for digital assets
  • Identify financial reporting implications of new transaction types
  • Maintain consistency and transparency in disclosures
Objective

To provide CPAs and other finance professionals with the knowledge needed to apply current accounting guidance for digital assets and prepare for ongoing changes in standards and regulatory expectations.

Emphasis
  • A brief history of cryptocurrencies
  • Types of crypto asset transactions
  • Accounting for and disclosure of crypto assets before and after ASU 2023-08
  • Applying fair value measurement and disclosure requirements introduced by ASU 2023-08
  • Changes to custody of cryptocurrencies with SAB 122
  • Accounting considerations for:
    – Non-fungible tokens (NFTs)
    – Lending and borrowing cryptocurrencies
    – Stablecoin holdings
  • New FASB projects on digital assets
Speakers

Angela Newell, Professional Practice Principal, Accounting, BDO USA, P.C.

Available Formats:

Live Webinar

$99

CPE Credits: 1 Hour

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
None
Level of Knowledge
Overview
CPE Credits
1 Hour
NASBA Field of Study
Accounting
Title
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

Accounting for Digital Assets Self-Study Webinar

share icon
Link Copied!

Available Formats:

Self-Study

$99

CPE Credits: 1.5 Hours
Overview

Digital assets present unique accounting and disclosure challenges as standards evolve. This self-study webinar explores how recent guidance impacts financial reporting and highlights key considerations for organizations involved in crypto-related transactions. You’ll learn how to:  

  • Navigate emerging accounting standards for digital assets
  • Identify financial reporting implications of new transaction types
  • Maintain consistency and transparency in disclosures
Objective

To provide CPAs and other finance professionals with the knowledge needed to apply current accounting guidance for digital assets and prepare for ongoing changes in standards and regulatory expectations.

 

DETAILED LEARNING OBJECTIVES

• Recognize where cryptocurrency is recorded on the balance sheet

• Identify subsequent accounting treatment of crypto assets

• Identify how many criterion crypto assets need to meet to be accounted for under ASU 2023-08

• Identify required disclosure elements for significant crypto asset holdings under ASU 2023-08

• Recognize where proceeds from crypto asset sales are recorded on the statement of cash flow

• Understand how control considerations impact balance sheet recognition of cryptocurrencies held in custody arrangements

• Recognize current FASB digital asset projects related to classification and accounting for transfers of crypto assets

Emphasis
  • A brief history of cryptocurrencies
  • Types of crypto asset transactions
  • Accounting for and disclosure of crypto assets before and after ASU 2023-08
  • Applying fair value measurement and disclosure requirements introduced by ASU 2023-08
  • Changes to custody of cryptocurrencies with SAB 122
  • Accounting considerations for:
    – Non-fungible tokens (NFTs)
    – Lending and borrowing cryptocurrencies
    – Stablecoin holdings
  • New FASB projects on digital assets
Speakers

Angela Newell, Professional Practice Principal, Accounting, BDO USA, P.C.

Available Formats:

Self-Study

$99

CPE Credits: 1.5 Hours

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
None
Level of Knowledge
Overview
CPE Credits
1.5 Hours
NASBA Field of Study
Accounting
Title
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are.